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    <title>Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022</title>
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    <description>Rab is classifiable under Tariff Heading 1702 and distinct from molasses. Dal/pulse milling by-products Chilka, Khanda and Churi/Chuni are exempt from GST from 1 January 2023 and interim matters are regularized on an &quot;as is&quot; basis. Carbonated beverages with fruit drink/juice fall under HS 2202 99 and attract the prescribed GST and Compensation Cess; an exclusion was added to Schedule II. Extruded snack pellets (fryums) fall under 1905 90 30 and attract the applicable GST. SUVs under heading 8703 meeting four specified specifications attract the specified Compensation Cess. Importers of goods in the annex to notification No. 3/2017 may claim a lower IGST rate where eligible under other notifications.</description>
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      <description>Rab is classifiable under Tariff Heading 1702 and distinct from molasses. Dal/pulse milling by-products Chilka, Khanda and Churi/Chuni are exempt from GST from 1 January 2023 and interim matters are regularized on an &quot;as is&quot; basis. Carbonated beverages with fruit drink/juice fall under HS 2202 99 and attract the prescribed GST and Compensation Cess; an exclusion was added to Schedule II. Extruded snack pellets (fryums) fall under 1905 90 30 and attract the applicable GST. SUVs under heading 8703 meeting four specified specifications attract the specified Compensation Cess. Importers of goods in the annex to notification No. 3/2017 may claim a lower IGST rate where eligible under other notifications.</description>
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